S-20-0102 In re Estate of Marsh
Richardson County Court, Judge Curtis L. Maschman
Attorneys: Steven J. Mercure, Lindy L. Mahoney (Nestor & Mercure, Attorneys at Law, for Appellees); Douglas E. Merz, Samantha K. Scheitel (Richardson County Attorney’s Office) and Thomas J. Gist, for Appellant
Civil: Probate
Proceedings Below: The court determined that 15.62152 percent of Marcasa, LLC should be subject to Nebraska inheritance tax with an additional 25% discount.
Issues on Appeal: Whether the county erred 1) by not ordering published notice in these proceedings; 2) in not allowing a continuance for the Appellant’s expert to review the capital contributions made to Marcasa, LLC and Marsh Co., Ltd.; 3) by determining that certain attempted transfers of ownership shares of Marcasa, LLC and its predecessor, Marsh Co., Ltd. were valid transfers that reduced the taxable value of the estate for inheritance tax purposes; and 4) in failing to determine the Decedent retained possession or enjoyment of the property he claimed to have transferred to Marsh Co., Ltd. and Marcasa, LLC during his lifetime.